Early release of super for necessary dental treatment.

The treatment must be necessary, not elective

The ATO can release super on compassionate grounds to treat a life-threatening illness or injury, or to relieve acute or chronic pain or acute or chronic mental illness. Purely cosmetic treatment does not meet that test.

You must be unable to pay another way

You have to satisfy the ATO that you cannot afford the treatment without accessing your super, including from savings, other assets, or borrowing.

Two registered practitioners must support it

The ATO requires written evidence from two registered medical or dental practitioners, one of whom must be a specialist, confirming the treatment is necessary for one of the grounds above.

The treatment must not have been paid for already

An application must be made before the treatment is paid for. The ATO does not release super to reimburse costs you have already settled.

Consultation and diagnosis

We examine you and, if treatment is clinically necessary, document what you need and why, in your written treatment plan and quote.

Supporting documentation

We provide the clinical documentation and itemised quote your application needs. Where the ATO requires a specialist report as well, you will need that from a registered specialist.

Your application to the ATO

You lodge the application yourself through myGov. We are not a party to it and cannot lodge it, follow it up, or influence the outcome.

The ATO's decision

The ATO assesses your application against its criteria and notifies you. Approval is not guaranteed, and many applications are declined.

Release and treatment

If your application is approved, the ATO instructs your super fund, the fund releases the amount, and we schedule your treatment. If it is declined, we will talk through other payment options with you.